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All Journal Jurnal Ilmiah Edunomika (JIE) Joong-Ki : Jurnal Pengabdian Masyarakat E-Jurnal Akuntansi TSM Fokus Abdimas Joong-Ki Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Maria Entina Puspita
Sekolah Tinggi Ilmu Ekonomi "AMA" Salatiga
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN, UKURAN KAP DAN AUDIT FEE TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR Maria Entina Puspita; Tika Uswatun Chasanah; Fudji Sri Mar'ati
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3071

Abstract

This study aims to analyze the effect of financial distress, management turnover, audit firm size and audit fees on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2023 period. Auditor switching is a condition where a company changes its Public Accounting Firm (KAP) or Public Accountant, so it is important to identify the influencing factors. The method used quantitative with multiple linear regression approach. Secondary data were obtained from the annual financial reports of manufacturing companies that purposive sampling criteria with sample 18 manufacturing companies. The analysis technique used the classical assumption test, multiple linear regression, t-test, f-test and coefficient of determination. The results reveal that financial distress, management turnover and audit firm size no significantly influence auditor switching, while audit fees significantly influence auditor switching. Simultaneous testing also shows that financial distress, management turnover, audit firm size and audit fees simultaneously do not significantly influence auditor switching. The coefficient determination results indicate that 7.3% of the variables contributing to auditor switching are financial distress, management turnover, audit firm size and audit fees. Other variables not yet examined in this study, such as audit delay, audit tenure and firm size contribute to the remainder. Auditor switching reflects the dynamics of the relationship between management and auditors. Therefore, investors should consider financial distress, management turnover, audit firm size and audit fees when making decisions.
Co-Authors Agidia Magrisa Davin Ghifari Septananda Deva Ameilia Dewi Nurul Lathifatul Dian Mustika Endang Purwanti Eri Oktavianingsih Erna Sudarmawanti Eva Kurnila Hardi Utomo Hardi Utomo Ika Kurniawati Joko Pramono Luh Ayu Rengganis Putri Mar'ati, Fudji Sri Novianti Dwi Larviatma Pandi Afandi Pandi Afandi Ray Alha Lataza Sakti Jo Ricky Agung Prayoga Satria Wira Darma Shabrinaya Jenny Maheswari Tesa Ananta Tika Uswatun Chasanah Vinna Yumitallina Yanuar Surya Putra